ACC 310FLower division3 credit hours
ACC 310F Foundations of Accounting
Since 2011, ACC 310F has averaged 3.16 with 25% A’s. In Spring 2026 it averaged 3.32, about the same as other undergraduate ACC classes that term.
Registration detailsBefore you register
Listed for Spring 2027 · UT’s published schedule
UT prerequisites and restrictions
- Who can take it
- Restricted to non-McCombs School of Business majors.
- Catalog edition
- 2026–27
- Class hours a week
- 3
- Grading
- Letter grade or pass/fail, your choice
- Repeat for credit
- No
Grade distribution
Spring 2026: 791 letter grades, 3.32 average GPA, 33% A’s, 2 sections
Bars show the selected term. Short lines show all terms combined.
Grade counts
| Grade | Students | Share | All terms |
|---|---|---|---|
| A | 259 | 32.7% | 24.6% |
| A− | 210 | 26.5% | 19.2% |
| B+ | 80 | 10.1% | 15.7% |
| B | 67 | 8.5% | 11.9% |
| B− | 69 | 8.7% | 10.4% |
| C+ | 25 | 3.2% | 6.3% |
| C | 31 | 3.9% | 4.0% |
| C− | 22 | 2.8% | 3.1% |
| D+ | 7 | 0.9% | 1.5% |
| D | 2 | 0.3% | 0.9% |
| D− | 1 | 0.1% | 0.7% |
| F | 18 | 2.3% | 1.8% |
| Q, W, CR, and others | 90 | Not in the average | |
How have grades changed?
UT’s grade reports show 46 terms from Summer 2011 to Summer 2026 (15 falls, 15 springs, and 16 summers).
Grades by term
| Term | Sections | Letter grades | Average GPA | A’s |
|---|---|---|---|---|
| Summer 2026 | 1 | 94 | 2.92 | 26.6% |
| Spring 2026 | 2 | 791 | 3.32 | 32.7% |
| Fall 2025 | 2 | 1,005 | 3.23 | 21.9% |
| Summer 2025 | 1 | 122 | 3.39 | 27.9% |
| Spring 2025 | 2 | 1,020 | 3.34 | 20.7% |
| Fall 2024 | 2 | 1,036 | 3.40 | 32.1% |
| Summer 2024 | 1 | 124 | 3.21 | 23.4% |
| Spring 2024 | 2 | 973 | 3.17 | 29.0% |
| Fall 2023 | 2 | 1,037 | 3.35 | 41.2% |
| Summer 2023 | 1 | 109 | 2.98 | 37.6% |
| Spring 2023 | 2 | 992 | 3.03 | 27.1% |
| Fall 2022 | 2 | 837 | 3.01 | 25.7% |
| Summer 2022 | 1 | 91 | 2.87 | 30.8% |
| Spring 2022 | 2 | 804 | 3.03 | 26.5% |
| Fall 2021 | 2 | 860 | 2.88 | 23.1% |
| Summer 2021 | 1 | 106 | 3.17 | 34.0% |
| Spring 2021 | 3 | 526 | 3.38 | 38.2% |
| Fall 2020 | 4 | 852 | 3.07 | 26.2% |
| Summer 2020 | 1 | 206 | 3.09 | 22.8% |
| Spring 2020 | 4 | 709 | 3.58 | 45.1% |
| Fall 2019 | 4 | 1,154 | 3.03 | 20.2% |
| Summer 2019 | 1 | 98 | 2.78 | 20.4% |
| Spring 2019 | 4 | 1,153 | 3.08 | 20.1% |
| Fall 2018 | 5 | 1,126 | 3.10 | 21.1% |
| Summer 2018 | 1 | 128 | 2.86 | 21.1% |
| Spring 2018 | 5 | 1,212 | 3.01 | 14.8% |
| Fall 2017 | 5 | 1,469 | 3.05 | 13.5% |
| Summer 2017 | 1 | 146 | 2.90 | 17.8% |
| Spring 2017 | 4 | 1,590 | 3.18 | 14.5% |
| Fall 2016 | 5 | 1,582 | 3.16 | 19.7% |
| Summer 2016 | 1 | 199 | 3.05 | 14.1% |
| Spring 2016 | 4 | 1,368 | 3.44 | 36.6% |
| Fall 2015 | 4 | 1,263 | 3.26 | 30.8% |
| Summer 2015 | 2 | 196 | 3.21 | 32.7% |
| Spring 2015 | 4 | 1,078 | 3.18 | 26.8% |
| Fall 2014 | 5 | 1,111 | 3.15 | 26.9% |
| Summer 2014 | 2 | 206 | 3.11 | 28.2% |
| Spring 2014 | 4 | 1,141 | 3.12 | 23.4% |
| Fall 2013 | 3 | 968 | 3.02 | 14.7% |
| Summer 2013 | 2 | 176 | 2.78 | 9.7% |
| Spring 2013 | 3 | 905 | 3.14 | 21.9% |
| Fall 2012 | 3 | 917 | 3.14 | 26.0% |
| Summer 2012 | 2 | 148 | 3.11 | 26.4% |
| Spring 2012 | 3 | 891 | 3.08 | 24.4% |
| Fall 2011 | 3 | 916 | 3.12 | 19.2% |
| Summer 2011 | 2 | 153 | 2.87 | 11.8% |
What’s ACC 310F about?
An introduction to financial and managerial accounting, with emphasis on the content, interpretation, and uses of accounting reports. Discussion of the determination and reporting of net income and financial position, and the theories underlying business financial statements; consideration of managerial accounting topics designed to extend the student's knowledge to the planning and controlling of the operations of the firm. May not be counted toward the Bachelor of Business Administration degree. Three lecture hours a week for one semester.
Prepare for class
- Financial statements
- Net income
- Financial position
- Managerial planning
Review · Review the difference between revenue, expenses, assets, and liabilities.
Self-check · A shop borrows $1,000 in cash. What happens to assets, liabilities, and net income at that moment?
Show the answer
Cash and the loan balance both rise by $1,000. Borrowing increases the balance sheet totals while net income stays the same.
Instructors and course documents
Open a term for section numbers and syllabi.
Fall 2018 · David Verduzco · 3 sections
Summer 2018 · David Verduzco · 1 section
- Section 71005 · Syllabus
Spring 2018 · David Verduzco · 3 sections
Fall 2017 · David Verduzco · 3 sections
Earlier terms and instructors (35)
Fall 2017 · May Wang · 1 section
- Section 02610 · Syllabus
Summer 2017 · David Verduzco · 1 section
- Section 70970 · Syllabus
Spring 2017 · David Verduzco · 3 sections
Spring 2017 · May Wang · 1 section
- Section 02415 · Syllabus
Fall 2016 · David Verduzco · 3 sections
Summer 2016 · David Verduzco · 1 section
- Section 71070 · Syllabus
Spring 2016 · David Verduzco · 3 sections
Spring 2016 · Stephen Limberg · 1 section
- Section 02355 · Syllabus
Fall 2015 · David Verduzco · 3 sections
Fall 2015 · Stephen Limberg · 1 section
- Section 02710 · Syllabus
Summer 2015 · David Verduzco · 1 section
- Section 71255 · Syllabus
Summer 2015 · Stephen Smith · 1 section
- Section 71250 · Syllabus
Spring 2015 · David Verduzco · 3 sections
Spring 2015 · Stephen Limberg · 1 section
- Section 02170 · Syllabus
Fall 2014 · David Verduzco · 3 sections
Fall 2014 · Stephen Limberg · 1 section
- Section 02627 · Syllabus
Fall 2014 · Stephen Smith · 1 section
- Section 02610 · Syllabus
Summer 2014 · David Verduzco · 1 section
- Section 71175 · Syllabus
Summer 2014 · Stephen Smith · 1 section
- Section 71285 · Syllabus
Spring 2014 · David Verduzco · 3 sections
Spring 2014 · Stephen Smith · 1 section
- Section 02533 · Syllabus
Fall 2013 · David Verduzco · 3 sections
Summer 2013 · David Verduzco · 1 section
- Section 71340 · Syllabus
Summer 2013 · Douglas Devidal · 1 section
- Section 71450 · Syllabus
Spring 2013 · David Verduzco · 3 sections
Fall 2012 · David Verduzco · 3 sections
Summer 2012 · David Verduzco · 1 section
- Section 71215 · Syllabus
Summer 2012 · Douglas Devidal · 1 section
- Section 71320 · Syllabus
Spring 2012 · David Verduzco · 3 sections
Fall 2011 · David Verduzco · 3 sections
Summer 2011 · David Verduzco · 1 section
- Section 71200 · Syllabus
Summer 2011 · Douglas Devidal · 1 section
- Section 71305 · Syllabus
Spring 2011 · David Verduzco · 3 sections
Instructor evaluations
UT posts its course evaluation results as one public list per term. Open a term and look for ACC 310F in it: Spring 2026 · Fall 2025 · Summer 2025 · Spring 2025.
UT’s CES ratings search · Results before Fall 2022 · Syllabi and evaluations for ACC 310F
The guide links UT’s own results and copies no numbers.
What comes before and after?
Courses named by UT
See the registration information above.
This class
Sources
The Spring 2027 listing comes from UT’s printed schedule, checked November 9, 2026.
Class details come from UT’s Accounting catalog page, 2026–27 edition, checked October 27, 2026. Match requirements to your own catalog and degree plan.
Grades come from UT’s grade dashboard, updated October 27, 2026. UT leaves out some small classes to protect students’ privacy.
Each letter grade counts once. A− has its own bar. Subject averages cover the same subject, level, and term, including this class. How the averages are calculated.
Instructors and syllabus links come from UT’s public syllabus index, checked October 27, 2026.